REGISTERED NUMBER: 05619055 (England and Wales)

FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 MARCH 2025

FOR

Aztec Fire & Electrical Systems Ltd

Page

Company Information

1

Balance Sheet

2

Notes to the Financial Statements

3

DIRECTOR:

D Wheeler

SECRETARY:

Mrs S Wheeler

REGISTERED OFFICE:

Sherwood House

41 Queens Road

Farnborough

Hampshire

GU14 6JP

REGISTERED NUMBER:

05619055 (England and Wales)

ACCOUNTANTS:

Jones & Co

Sherwood House

41 Queens Road

Farnborough

Hants

GU14 6JP

FIXED ASSETS

Tangible assets

4

15,548

20,493

CURRENT ASSETS

Stocks

3,000

7,515

Debtors

5

30,400

29,252

Cash at bank

-

6,976

33,400

43,743

CREDITORS

Amounts falling due within one year

6

47,324

45,279

NET CURRENT LIABILITIES

(13,924

)

(1,536

)

TOTAL ASSETS LESS CURRENT LIABILITIES

1,624

18,957

CREDITORS

Amounts falling due after more than one year

7

500

14,154

NET ASSETS

1,124

4,803

CAPITAL AND RESERVES

Called up share capital

20

20

Retained earnings

1,104

4,783

SHAREHOLDERS' FUNDS

1,124

4,803

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 31 March 2025.

The members have not required the company to obtain an audit of its financial statements for the year ended 31 March 2025 in accordance with Section 476 of the Companies Act 2006.

The director acknowledges his responsibilities for:

(a)	ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and

(b)

preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the director and authorised for issue on 8 September 2025 and were signed by:

D Wheeler - Director

1.	STATUTORY INFORMATION

Aztec Fire & Electrical Systems Ltd is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2.	ACCOUNTING POLICIES

Basis of preparing the financial statements

These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover

Turnover represents net invoiced sales of goods and services, excluding value added tax and is recognised on the completion and installation of goods and services.

Tangible fixed assets

Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life or, if held under a finance lease, over the lease term, whichever is the shorter.

Plant and machinery

-

20% on reducing balance

Motor vehicles

-

25% on reducing balance

Office equipment

-

20% on reducing balance

Stocks

Work in progress is valued at the lower of cost and net realisable value.

Cost is calculated using the first-in, first-out method and includes all purchase, transport, and handling costs in bringing stocks to their present location and condition.

Taxation

Taxation for the period comprises current tax, recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax

Deferred tax is not recognised in respect of timing differences which have originated and not been reversed at the balance sheet date since the directors consider the that the amount is not material.

Hire purchase and leasing commitments

Assets obtained under hire purchase contracts or finance leases are capitalised in the balance sheet. Those held under hire purchase contracts are depreciated over their estimated useful lives. Those held under finance leases are depreciated over their estimated useful lives or the lease term, whichever is the shorter.

The interest element of these obligations is charged to profit or loss over the relevant period. The capital element of the future payments is treated as a liability.

Pension costs and other post-retirement benefits

The company operates a defined contribution pension scheme. Contributions payable to the company's pension scheme are charged to profit or loss in the period to which they relate.

3.	EMPLOYEES AND DIRECTORS

The average number of employees during the year was 2 (2024 - 2 ) .

4.	TANGIBLE FIXED ASSETS

Plant and

Motor

Office

machinery

vehicles

equipment

Totals

£

£

£

£

COST

At 1 April 2024

and 31 March 2025

7,191

46,797

5,618

59,606

DEPRECIATION

At 1 April 2024

5,221

29,454

4,438

39,113

Charge for year

373

4,336

236

4,945

At 31 March 2025

5,594

33,790

4,674

44,058

NET BOOK VALUE

At 31 March 2025

1,597

13,007

944

15,548

At 31 March 2024

1,970

17,343

1,180

20,493

Fixed assets, included in the above, which are held under hire purchase contracts are as follows:

Motor

vehicles

£

COST

At 1 April 2024

and 31 March 2025

46,797

DEPRECIATION

At 1 April 2024

29,454

Charge for year

4,336

At 31 March 2025

33,790

NET BOOK VALUE

At 31 March 2025

13,007

At 31 March 2024

17,343

5.

DEBTORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Trade debtors

30,167

26,003

Other debtors

233

3,249

30,400

29,252

6.

CREDITORS: AMOUNTS FALLING DUE WITHIN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans and overdrafts

7,350

4,499

Hire purchase contracts

14,154

3,158

Trade creditors

3,952

8,594

Taxation and social security

18,775

26,231

Other creditors

3,093

2,797

47,324

45,279

7.

CREDITORS: AMOUNTS FALLING DUE AFTER MORE THAN ONE YEAR

31.3.25

31.3.24

£

£

Bank loans

500

-

Hire purchase contracts

-

14,154

500

14,154